TMI Blog2023 (7) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... on was on 12.01.2023, had it been prior to 31.12.2022 then the petitioner would have come within the time prescribed under the said notification. But the consideration for extension was pending during that period, hence this Court is of the considered that the petitioner is entitled to the benefit. Moreover, the issue is covered under the judgment of Tvl. Suguna Cut Piece s case [ 2022 (2) TMI 933 - MADRAS HIGH COURT ] where the delay in revoking the cancelled GSTN registration was condoned. This Court is allowing the writ petition and the respondent is directed to restore the petitioner s GST registration number - After restoration the petitioner is directed to file the returns and pay tax and penalty as per law - Petition allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led in W.P.Nos.25048, 25877, 12738 of 2021 before the High Court of Madras in the case of Tvl.Suguna Cut piece Vs Appellate Deputy Commissioner (ST) (GST) has condoned the delay in revoking the cancelled GSTN registration. Recently the Government of India has issued Notification No.03/2023-Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extension is granted to taxpayers granting time on or before 31.12.2022. The petitioner s cancellation is on 12.01.2023, hence the benefits of the said notification could not be availed by the petitioner. The petitioner has already filed GST monthly returns upto January 2023 and had paid necessary late fee and for the remaining period from February 2023 the petitioner could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is that he could not reply the show cause notice, since the show cause notice was issued to the Auditor's e-mail and he has not received the show cause notice. It was explained at the time of hearing but the respondent has not accepted the same. 6. After hearing the rival submission this Court has given its anxious consideration. It is seen from the records that the government has issued Notification No.03/2023-Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extension is granted to taxpayers granting time on or before 31.12.2022. Unfortunately, the petitioner s cancellation was on 12.01.2023, had it been prior to 31.12.2022 then the petitioner would have come within the time prescribed under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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